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INDONESIA
Jurnal Literasi Akuntansi
Published by Yayasan Literasi Ilmiah Indonesia
ISSN : -     EISSN : 28100921     DOI : -
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Engineering Social Sciences
Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 40 Documents
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Pengetahuan Pajak, Persepsi Mahasiswa, Minat Mahasiswa Dalam Berkarir di bidang Perpajakan Icha Novianingdyah
Jurnal Literasi Akuntansi Vol 2 No 1 (2022): Maret 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.173 KB) | DOI: 10.55587/jla.v2i1.19

Abstract

Purpose: The purpose of this research is to examine knowledge tax, perception student to interest student in career in the field tax moderated by principle independence.Method: In this study, the researcher took a sample from study program student Accounting Class of 2018 and 2019 University Sarjanawiyata Tamansiswa Yogyakarta. Total sample as many as 103 students. Finding: Knowledge tax no take effect to interest student in career in the field tax, perception student take effect positive to interest student in career in the field tax, basic independence strengthen influence knowledge tax to interest student in career in the field tax, the principle independence no capable be a moderating variable perception student to interest student in career in the field tax.Novelty: The motivation variable is updated into tax knowledge aimed at accounting students as candidates for a career in taxation and independence as a moderating variable.  
Pengaruh Money Ethics, Pemahaman Tri Pantangan DAN Tax Evasion: Religiusitas Sebagai Pemoderasi Asri Solikah
Jurnal Literasi Akuntansi Vol 2 No 1 (2022): Maret 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.979 KB) | DOI: 10.55587/jla.v2i1.20

Abstract

Purpose: This research aims to prove whether money ethics and understanding of the tri pantangan have an effect on tax evasion with the moderating variable of religion. Method: This study uses a quantitative description method and primary data using a questionnaire. This study was 136 samples, the samples is students of the University of Sarjanawiyata Tamansiswa as taxpayers. Sampling in this study used a snowball sampling technique. Finding: Money ethics has no effect on tax evasion, understanding of tri pantangan has no effect on tax evasion, religiosity is able to weaken the positive effect of money ethics on tax evasion, and religiosity can strengthen the negative effect of understanding tri pantangan on tax evasion. Novelty: This study adds a variable understanding of tri pantangan to prove, how students of the University of Sarjanawiyata Tamansiswa can practice the teaching of Tamansiswa in tax evasion actions.  
Faktor-Faktor Pengendalian Internal Terhadap Akuntabilitas Laporan Keuangan Nour Riza Kurniawan
Jurnal Literasi Akuntansi Vol 2 No 1 (2022): Maret 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.4 KB) | DOI: 10.55587/jla.v2i1.21

Abstract

Purpose: This study aims to prove the factors of internal control on the accountability of financial statements.Method: The sample used in this study was a structural official at one of the universities in Indonesia. Data retrieval using a questionnaire with google form media amounted to 33 respondents. The method used is census. The test of this research was carried out using multiple linear regression analysis.Finding: The results showed that partially the control environment, risk assessment, information and communication, and monitoring activities had no effect on the accountability of financial statements. Control activities have a positive effect on financial statement accountability.Novelty: This study considers the effectiveness of the implementation of internal control as a factor that affects the accountability of financial statements at one of the universities in Indonesia.  
Capital Intensity, Tanggung Jawab Sosial Perusahaan, Dan Tax Aggeressiveness: Good Corporate Governance Sebagai Variabel Moderasi Muhammad Agung S
Jurnal Literasi Akuntansi Vol 2 No 1 (2022): Maret 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i1.28

Abstract

Purpose: This study aims to examine the effect of capital intensity and corporate social responsibility on tax aggressiveness with good corporate governance as a moderating variable. Method: This study uses samples obtained from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020, using a purposive sampling method with a sample of 40 companies with 142 annual financial statements. The method used in this research is multiple regression analysis and absolute difference value test. Finding: The results of this study indicate that capital intensity has a negative effect on tax aggressiveness. Corporate social responsibility has no effect on tax aggressiveness. Good corporate governance is able to moderate capital intensity on tax aggressiveness. Good corporate governance is not able to moderate corporate social responsibility towards tax aggressiveness. Novelty: The researchers added a moderating variable of good corporate governance, because it has a considerable influence in overseeing the performance of management to run the company's operations and to see how much influence good corporate governance has moderated in the study.
Persepsi Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan Dalam Masa Pandemi Covid 19 Uum Helmina Chaerunisak; Teguh Erawati; Epsilandri Septyarini; Dinda Ayu Nur Anisa
Jurnal Literasi Akuntansi Vol 1 No 1 (2021): Desember 2021
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v1i1.29

Abstract

Purpose: SMEs are one of the sectors that have been affected by Covid 19 pandemic. SMEs must adapt during the pandemic so their business can survive. One of them is by recording financial statements. However, in practice many SMEs do not record financial statements in accordance with applicable accounting standard. This study aims to determine the effect of implementing SAK EMKM on financial reporting quality during Covid 19 pandemic in SMEs Jawa Tengah and Yogyakarta.Method: The method using quisionnare, then processed and analyzed by SPSS 20 Version.Finding: The results indicate that implementing SAK EMKM has a possitive effect on financial reporting quality.Novelty: Use of SMEs Financial Reports during the Pandemic in Yogyakarta
Pengaruh Literasi Keuangan, Gaya Hidup dan Lingkungan Sosial Terhadap Perilaku Keuangan Mahasiswa: Pengaruh Literasi Keuangan, Gaya Hidup dan Lingkungan Sosial Terhadap Perilaku Keuangan Mahasiswa Yohanes Maria Vianey Kenale Sada
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.35

Abstract

Purpose: This study aims to determine whether the influence of financial literacy, lifestyle and social environment. This study examines whether the influence of financial literacy, lifestyle and social environment on the financial behavior of students. Method: The population in this study were active undergraduate students who were studying at the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sample in this study were students of the accounting and management study program who were studying at the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sample obtained was 108 respondents with the snowball sampling method. This data was analyzed using multiple linear analysis with the help of IBM SPSS. Finding: The results of the study prove that financial literacy have a positive effect on financial behavior, lifestyle have a positive effect on financial behavior, and the social environment have a positive effect on financial behavior. Keyword: Financial Literacy, Lifestyle, Social Environment, Student Financial Behavior
Pengaruh Penerapan E-Filing, Pengetahuan Perpajakan Dan Pelayanan Fiskus Dalam Penyampaian Spt Tahuanan Ditengah Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Pare Nofa Melinda Indrianto; Indrian Supheni; Moh Ali Lutfi; Wiwin
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.40

Abstract

This study aims to determine the effect of implementing e-filing and tax knowledge in the submission of annual tax returns in the midst of the covid-19 pandemic on individual taxpayer compliance at KPP Pratama Pare. The population in this study are individual taxpayers in the Nganjuk Regency area. Data was collected primarily by distributing questionnaires, the number of samples taken was 100 respondents using the simple random sampling method (simple random sampling). The technique used in this study is linear regression analysis where data processing uses SPSS version 25. The results of this study indicate that e-filling and tax service services have a significant effect on individual taxpayer compliance. Meanwhile, tax knowledge has no significant effect on individual taxpayer compliance
Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak dan Tingkat Pendapatan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Maria Oktavia Femi Wea
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.43

Abstract

This study aims to prove the effect of Tax Sanctions, Taxpayer Awareness and Income Levels on Individual Taxpayer Compliance (Case Study of Individual Taxpayers at KPP Pratama Yogyakarta). This research is a quantitative research. The sample of this study is an individual taxpayer registered at KPP Pratama Yogyakarta. The sample was selected by purposive sampling method with certain criteria. The total sample is 170 respondents. Data analysis was carried out with validity and reliability tests, classical assumption tests and multiple linear regression analysis with IBM SPSS 23. The results of this study indicate that tax sanctions have a positive effect on individual taxpayer compliance, taxpayer awareness has a positive effect on individual taxpayer compliance and income levels on individual taxpayer compliance.
Pengaruh Pemanfaatan Teknologi Informasi, Sosialisasi Pajak Dan Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak: Studi Kasus Pada Wajib Pajak Kota Yogyakarta Djo Kristiana Yolanda Wula Djo
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.49

Abstract

The author conducts reaserch aimed at prove the effect of the use of information technology, tax socialization, application of the e-filling system on taxpayer compliance (a case study of taxpayers in the city of Yogyakarta). The type of research used is quantitative research. The research sample is taxpayers in the city of Yogyakarta. Samples were taken using a non-probability sampling method, namely convenience sampling. The total sample is 120 respondents. Data analysis was carried out with validity and reliability tests, classical assumption tests and multiple linear regression analysis with IBM SPSS 22. The results of this study indicate that information technology has a positive effect on taxpayer compliance, tax socialization has a positive effect on taxpayer compliance, the implementation of e-filling positive effect on taxpayer compliance.
Pengaruh Intellectual Capital Disclosure dan Corporate Governance Terhadap Tingkat Uderpricing Pada First Day Listing Date Adinda Putri Ariyana
Jurnal Literasi Akuntansi Vol 2 No 1 (2022): Maret 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i1.18

Abstract

This study aims to determine the effect of intellectual capital disclosure and corporate governance on underpricing on the first day listing date. The population in this study is the financial statements of companies conducting IPO listed on the Indonesia Stock Exchange (IDX) in 2016-2019 which are downloaded through www.idx.co.id, eith a sample of 35 companies that meet the criteria in this study. This research method uses quantitative and secondary methods, sampling by purposive samplin. Analysis pf the data used in this study using IBM SPSS version 20. The results of this study provide evidence that Intellectual Capital Disclosure, Independence of the Board of Commissioners, Managerial Ownership and Institusional Ownership have a negative influence on underpricing.

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